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Filter: Conduit principle
Capital gains distributions between trusts – who gets taxed?

03 December 2024,  Dr Candice Reynders

Can the conduit principle be used in structures where there are multiple trusts? This issue has recently been heard by... the Constitutional Court in the case of Thistle Trust v Commissioner for the South African Revenue Service (CCT 337/22) [2024] ZACC 19 which has guided how to tax capital gains in multi-tiered trust structures.

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Article
Is a trust still relevant?

27 April 2022,  Dr Candice Reynders

The first question many of our clients ask when we propose the use of a trust for their estate or... corporate structuring is “but is a trust still a safe option to use?”. A big reason for the question is probably some of the ‘bad’ press trusts have received over the years as well as the high taxation that SARS has imposed on trusts. And yet, always our answer is “if used correctly and for the right purpose, then ‘Yes’ a trust is still a very good option to use!” Here is why we think so.

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